Capital allowances

Legislation/Regulatory – FA2009 Sch. 11, para. 26-33

Cyclist's safety equipment

Legislation/Regulatory – ITEPA2003 s. 244
HMRC Guidance – EIM21650 ; EIM21664 ; EIM21665 ; EIM21666 ; EIM21667A ; EIM42755 ; EIM44131 ; NIM14110

Exemption from tax

Legislation/Regulatory – ITEPA2003 s. 244

Motor cycle

Hiring

Legislation/Regulatory – CTA2009 s. 56, 57

Meaning

Legislation/Regulatory – CAA2001 s. 268A ; ITEPA2003 s. 115(2)

Parking facilities

Legislation/Regulatory – ITEPA2003 s. 237

Transfer of used assets

Legislation/Regulatory – ITEPA2003 s. 206(6)